Accounting
(323) 343-2830

Cheryl Cruz
Professor of Accounting; J.D., UCLA; M.B.T., USC; M.B.A., Northeastern University; C.P.A., California
Contact: (323) 343-2830
E-mail: ccruz@calstatela.edu
Professor Cruz is a tax specialist. She is also an active member of the State Bar of California. She has published articles on tax and financials accounting in professional accounting journals.

Jim D. Donohoo
Professor of Accounting; J.D., Loyola-Marymount University
Contact: (323) 343-2848
E-mail: jdonoho@calstatela.edu
Jim Donohoo is an expert on tax policies and tax planning issues. He has written extensively on the topic of growth of the IRS' power.

Rick Hayes
Professor of Accounting; Ph.D., London School of Economics
Contact: (323) 343-2837
E-mail: rhayes@calstatela.edu
Dr. Hayes is a Certified Public Accountant in two states, a Certified Fraud Specialist, and an Oracle Certified Professional. He is author of a top-selling audit principles book on international standards on accounting (ISA). He is an expert in accounting information systems: ERPs (Oracle Financials, Quick Books, Peachtree, MAS 200), ACL, data mining software, Access, Oracle SQL, PCAOB audit standards, ISAs, internal controls (SOx 404, COSO), and COBIT.

Neung Kim
Associate Professor of Accounting; Ph.D., Temple University
Contact: (323) 343-2840
E-mail: nkim2@calstatela.edu
Financial accounting and auditing are Dr. Kim's areas of expertise. He has published articles on these topics in professional accounting journals.
Fluent in: Korean.

Dennis M. Murphy
(Retired) Professor of Accounting; M.B.A., University of Michigan; M.B.A., Golden Gate University
Contact: (323) 343-2834
E-mail: dmurphy@calstatela.edu
Dennis Murphy is a C.P.A. and is also a Certified Insolvency and Reorganization Accountant (CIRA). He has more than 20 years of experience in a full range of services, including internal auditing, certified audits, reorganization plans, asset evaluation, pro forma five year financial statements and preparations of tax returns required by various government agencies. He is on the list for the U.S. Department of Justice - United States Trustee for the Central District of California, and he can be appointed as a Chapter 11 Trustee or Examiner. He has served as the court appointed accountant on numerous bankruptcy cases, and he is licensed as a California real estate broker. Murphy reorganized finances and management structure as treasurer and member of Board of the Rose Bowl Aquatic Center. As a member of the Pasadena Citizens Finance Committee, he solved a $120 million pension shortfall for the City of Pasadena.

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